Going Concern and Auditor Reporting

Going concern has become the disclosure auditors and regulators look at first, and the one most often found wanting. This session works through what the standard actually requires of the auditor, where the assessment period bites, and how to document a conclusion that holds up when the facts move after year end.

It is aimed at audit seniors and managers who sign or review the file, and at finance teams who would rather find the problem before their auditor does.